Description: This article summarizes 2005 cost-of-living adjustments related to employee benefit plans, including: 1. IRS limits applicable to retirement plans, transportation fringe benefits, adoption assistance programs, medical savings accounts, health savings accounts, high-deductible health plans and long-term care plans, 2. PBGC guaranteed benefits, 3. federal income tax factors, 4. Social Security and Supplemental Security Income, 5. Medicare, and 6. covered compensation. From Pension Section News, January 2005, Issue No. 57.

Description: This article summarizes 2004 cost-of-living adjustments related to employee benefit plans, including: 1. IRS limits applicable to qualified retirement plans, transportation fringe benefits, adoption assistance programs, medical savings accounts and long-term care plans, 2. PBGC guaranteed benefits, 3. Federal income tax factors, 4. Social Security and Supplemental Security Income, 5. Medicare, and 6. Covered Compensation. From Pension Section News, March 2004, Issue No. 54.

Description: Response to David Kausch’s comments on the paper.

Description: The article endorses broader use of lifetime income in DC plans. It explains why the use of DB plans will continue to decline. The article points out that plans sponsors will not willingly take on additional ERISA fiduciary exposure. The article endorses three regulatory reforms that would increase the use of lifetime income in DC plans. 1. A robust annuity issuer safe harbor that would free employers from fiduciary exposure for putting an annuity provider on the DC platform. 2. A requirement that a plan offer a lifetime income option to qualify for the 404(c) safe harbor. 3. A revision to 404(c) to allow plan sponsors to allocate part or all of the employer match to lifetime income.

Description: This articles lists the 2003 updated annual amounts for federal agencies and programs that affect pension programs.

Description: This article outlines the 2001 IRC, PBGC, Federal Income Tax, Social Security, and Medicare Amounts

Description: In this article the author identifies and delimit 's the public's interest in defined benefit plan funding as a practical response to the chaotic deluge of of overlapping measurements and restrictions designed to regulate the funding of pensions plans in the US.

Description: This article discusses some of the ideas of pension finance, how to present such information, and how it was presented to the New York City Retirement Systems (NYCRS) in a way that made it available to other interested parties, including the public.

Description: The article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas state public retirement systems (including the system's amortization period), and how these guidelines are consistent with and complementary to both the current GASB 27 ARC disclosure, and the imminent GASB 67 & 68 disclosures. The GASB requirements will change from a de facto funding standard to strictly disclosure requirements, with a focus on plans whose funding trajectory is the poorest.

Description: Comments on Robert North’s paper, a real case study of disclosing MVL in a public employee retirement system.